Class A common stock, par value $0.0001 per share
- Symbol
- DKNG
- Exchange
- NASDAQ
- Classification
- COMMON
- Status
- Current
Current Report · Items 4.01, 9.01 · 8-K
DraftKings Inc.
DKNGNASDAQEQUITYCurrent
Changes in Registrant's Certifying Accountant
Item 4.01. Changes in Registrant’s Certifying Accountant. On September 23, 2026, upon the completion of an evaluation process, the Audit Committee (the “Audit Committee”) of the Board of Directors of DraftKings Inc. (the “Company”) (i) dismissed BDO USA, P.C.…
Company context
DraftKings Inc. is a digital sports and gaming company created to be the Ultimate Host and fuel the competitive spirit of sports fans with platforms that range across daily fantasy, regulated gaming, prediction markets and digital media. Headquartered in Boston and launched in 2012 by Jason Robins, Matt Kalish and Paul Liberman, DraftKings is the only U.S.-based vertically integrated sports betting operator. DraftKings’ mission is to make life more exciting by responsibly creating the world’s favorite real-money games, betting experiences and event contracts trading. DraftKings Sportsbook is live with mobile and/or retail sports betting operations pursuant to regulations in 30 states, Washington, D.C., Puerto Rico, and Alberta and Ontario, Canada. The Company operates iGaming pursuant to regulations in five states and in Alberta and Ontario, Canada under its DraftKings brand and pursuant to regulations in four states and in Ontario, Canada, under its Golden Nugget Online Gaming brand. DraftKings also owns Jackpocket, the leading digital lottery courier app in the United States. DraftKings’ daily fantasy sports platform is available in 44 states, Washington, D.C., and certain Canadian provinces. DraftKings' wholly-owned subsidiary GUS III LLC (d/b/a DraftKings Predictions) also operates DraftKings Predictions, offering federally regulated event contracts under CFTC oversight. DraftKings is both an official sports betting and daily fantasy partner of the NHL, PGA TOUR and WNBA,
Current securities
Registered securities in this filing
DRAFTKINGS INC. · 8-K · Filed 2026-09-25
Disclosure sections
Item 4.01Item 4.01 - Changes in Certifying Accountant
Item 4.01. Changes in Registrant’s Certifying Accountant.
On September 23, 2026, upon the completion of an evaluation process, the Audit Committee (the “Audit Committee”) of the Board of Directors of DraftKings Inc. (the “Company”) (i) dismissed BDO USA, P.C. (“BDO”) as the Company’s current independent registered public accounting firm, to be effective immediately after the conclusion of the audit of the Company’s financial statements for the fiscal year ending December 31, 2026 and the filing of the Company’s 2026 Annual Report on Form 10-K; and (ii) appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2027, and related interim periods, subject to completion of Deloitte’s standard client acceptance procedures and execution of an engagement letter, which was executed on September 25, 2026.
BDO’s reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024 and December 31, 2025 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2024 and December 31, 2025 and the subsequent interim period through September 23, 2026, there were: (i) no “disagreements” within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to BDO’s satisfaction, would have caused BDO to make reference thereto in BDO’s reports for those fiscal years; and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K for those fiscal years.
The Company has requested that BDO furnish a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of BDO’s letter, dated September 25, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
During the fiscal years ended December 31, 2024 and December 31, 2025 and the subsequent interim period through September 23, 2026, neither the Company nor anyone on its behalf has consulted with Deloitte regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; (ii) any matter that was the subject of a “disagreement” within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.